For example, a skiving cutter disclosed in the following Patent Literature 1 includes a base having a barrel shape or a truncated cone shape, and a plurality of cutting edge portions protruding from an outer circumferential surface of the base. Here, the truncated cone shape is a shape of a portion in which a cone is cut away at a plane parallel to a bottom surface and a side including the apex of the cone is removed. The plurality of cutting edge portions are separated from each other in a circumferential direction with respect to a central axis of the base. A tooth trace of each cutting edge portion extends in a direction inclined with respect to the central axis. In addition, a cutting edge portion is divided into a plurality of segmented cutting edges by cutting edge grooves extending in a direction intersecting the tooth trace.